61.assessed level of material misstatement risk 重大错报风险的评估水平 "qF8'58
62.simall business 小规模企业 -1[ri8t;nV
63.accounting system 会计系统 NGNn_1
64.test of control 控制测试 %tpjy,
65.walk-through test 穿行测试 ?U&onGy
66.communication 沟通 *<KY^;
67.flow chart 流程图 ,%u\2M
68.reperformance of internal control 重新执行 3o
j30L.
69.audit evidence 审计证据 u
VB&DE
70.substantive procedures 实质性程序 g\2Y605DM
71.assertions 认定 6d,"GT
72.esistence 存在 18~j>fN
73.occurrence 发生 xZ .:H&0G
74.completeness 完整性 M
C>{I3
75.rights and obligations 权利和义务 ZC05^
76.valuation and allocation 计价和分摊 rkVZP!7!
77.cutoff 截止 Upf1*$p
78.accuracy 准确性 c#_%|gg
79.classification 分类 mIOx)`$
80.inspection 检查 K}6}Opr,Tt
81.supervision of counting 监盘 Da.v yp
82.observation 观察 7:
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83.confirmation 函证 U]_1yX
84.computation 计算 4o'0lz]
85.analytical procedures 分析程序 s:M:Ff
86.vouch 核对 "w N
DjWv
87.trace 追查 -
iU7'
88.audit sampling 审计抽样 XMpPG~XdN
89.error 误差 kIQMIL0+
90.expected error 预期误差 q0Fy$e]u
91.population 总体 X)\t=><<
92.sampling risk 抽样风险 'M&`l%dIPf
93.non- sampling risk 非抽样风险 =VDN9-/.
94.sampling unit 抽样单位 k9a-\UIMet
95.statistical sampling 统计抽样 Hh,\>= ':
96.tolerable error 可容忍误差 \SyfEcSf2v
97.the risk of under reliance 信赖不足风险 m%akx@{WL
98.the risk of over reliance 信赖过度风险 th !Gc
99.the risk of incorrect rejection 误拒风险 H`kfI"u8
100. the risk of incorrect acceptance 误受风险 LFtnSB8
101.working trial balance 试算平衡表 (Ys0|I3
102.index and cross-referencing 索引和交叉索引 8g$pfHt|e
103.cash receipt 现金收入 2: fSn&*/>
104.cash disbursement 现金支出 |ML|P\1&V
105.bank statement 银行对账单 B\BP:;"
106.bank reconciliation 银行存款余额调节表 /1Ndir^c
107.balance sheet date 资产负债表日 R9k
Z#
108.net realizable value 可变现净值 hCM+=]z"
109.storeroom 仓库 @N34 Q-l
110.sale invoice 销售发票 TEv3;Z*N
111.price list 价目表 fAXF_wj
112.positive confirmation request 积极式询证函 C4ge_u#
113.negative confirmation request 消极式询证函 G$WMW@fy
114.purchase requisition 请购单 G3m+E
;o1
115.receiving report 验收报告 %vgn>A?]1
116.gross margin 毛利 TtlZum\
117.manufacturing overhead 制造费用 t '* L,
118.material requisition 领料单 ZxY%x/K
119.inventory-taking 存货盘点 pFhznH{0
120.bond certificate 债券 YDO#Q= q%
121.stock certificate 股票 ] vQn*T"^
122.audit report 审计报告 0rooL<~fa
123.entity 被审计单位 eWE7>kwh
124.addressee of the audit report 审计报告的收件人 @} qMI
125.unqualified opinion 无保留意见 R FWJ ZN"
126.qualified opinion 保留意见 x+47CDDu3
127.disclaimer of opinion 无法表示意见 (6!W8x7
128.adverse opinion 否定意见